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Form 200. Corporate Income Tax Declaration 2019

2.7.3.15 Compensation of negative tax bases for newly created entities (Article 26.3 LIS)

This key will be marked by the newly created entities referred to in article 29.1 of the LIS that, according to the provisions of article 26.3 of said Law, do not apply the 70% limit established in the first paragraph of article 26.1 of the LIS for the compensation of negative tax bases.

As established in article 26.3 of the LIS, these newly created entities will not apply said limit in the first three tax periods in which a positive tax base is generated prior to compensation.